Statements of Doctrine:
The Tithe

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Statement of Beliefs

  • The tithe is from the increase of the land given by Elohim. (1)
  • The tithe is on seed, fruit, and livestock. (2)
  • The tithe is for the Levties as an inheritance and for their work in the Tabernacle (3)
  • The tithe is taken to Jerusalem (where Elohim places His name). (4)

List of Passages

Covenant History Prophets Apocrypha Gospels Epistles
Gen 14:18-20
Lev 27:30-34
Num 18:23-32
Deu 12:5-6
Deu 12:10-12
Deu 12:17-19
Deu 14:22-29
Deu 26:11-14
2 Chr 31:4-6
2 Chr 31:11-12
Neh 10:37-38
Neh 12:44
Neh 13:5
Neh 13:12
Amos 4:4-5
Ezek 45:10-16
Mal 3:8-12

Mat 23:23
Luk 11:42
Luk 18:11-12
Heb 7:4-10

The Increase from Elohim

(Deu 14:22-29)

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

(Deu 26:11-13)

And thou shalt rejoice in every good thing which the LORD thy God hath given unto thee, and unto thine house, thou, and the Levite, and the stranger that is among you. {12} When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; {13} Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:

Tithe from Plants and Animals

(Lev 27:30-34)

And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD. {31} And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. {32} And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. {33} He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. {34} These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.

(Deu 14:22)

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

(2 Chr 31:4-6)

Moreover he commanded the people that dwelt in Jerusalem to give the portion of the priests and the Levites, that they might be encouraged in the law of the LORD. {5} And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. {6} And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.

(Neh 10:37-38)

And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. {38} And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

(Neh 13:12)

Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.

(Mat 23:23)

Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

(Luke 11:42)

But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.

Use of the Tithe

(Num 18:23-32)

But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. {24} But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. {25} And the LORD spake unto Moses, saying, {26} Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe. {27} And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress. {28} Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest. {29} Out of all your gifts ye shall offer every heave offering of the LORD, of all the best thereof, even the hallowed part thereof out of it. {30} Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshingfloor, and as the increase of the winepress. {31} And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation. {32} And ye shall bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye pollute the holy things of the children of Israel, lest ye die.

(Deu 12:10-12)

But when ye go over Jordan, and dwell in the land which the LORD your God giveth you to inherit, and when he giveth you rest from all your enemies round about, so that ye dwell in safety; {11} Then there shall be a place which the LORD your God shall choose to cause his name to dwell there; thither shall ye bring all that I command you; your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice vows which ye vow unto the LORD: {12} And ye shall rejoice before the LORD your God, ye, and your sons, and your daughters, and your menservants, and your maidservants, and the Levite that is within your gates; forasmuch as he hath no part nor inheritance with you.

(Deu 14:22-29)

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. {23} And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. {24} And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: {25} Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: {26} And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, {27} And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. {28} At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: {29} And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.

(Deu 26:11-14)

And thou shalt rejoice in every good thing which the LORD thy God hath given unto thee, and unto thine house, thou, and the Levite, and the stranger that is among you. {12} When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; {13} Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them: {14} I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.

(Neh 13:5)

And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests.

Where to take the Tithe

(Deu 12:5-6)

But unto the place which the LORD your God shall choose out of all your tribes to put his name there, even unto his habitation shall ye seek, and thither thou shalt come: {6} And thither ye shall bring your burnt offerings, and your sacrifices, and your tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks: {7} And there ye shall eat before the LORD your God, and ye shall rejoice in all that ye put your hand unto, ye and your households, wherein the LORD thy God hath blessed thee.

(Deu 12:10-12)

But when ye go over Jordan, and dwell in the land which the LORD your God giveth you to inherit, and when he giveth you rest from all your enemies round about, so that ye dwell in safety; {11} Then there shall be a place which the LORD your God shall choose to cause his name to dwell there; thither shall ye bring all that I command you; your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice vows which ye vow unto the LORD: {12} And ye shall rejoice before the LORD your God, ye, and your sons, and your daughters, and your menservants, and your maidservants, and the Levite that is within your gates; forasmuch as he hath no part nor inheritance with you.

(Deu 12:17-19)

Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand: {18} But thou must eat them before the LORD thy God in the place which the LORD thy God shall choose, thou, and thy son, and thy daughter, and thy manservant, and thy maidservant, and the Levite that is within thy gates: and thou shalt rejoice before the LORD thy God in all that thou puttest thine hands unto. {19} Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth.

(Deu 14:22-29)

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. {23} And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. {24} And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: {25} Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: {26} And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, {27} And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. {28} At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: {29} And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.

(Neh 10:37-38)

And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. {38} And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

(Mal 3:8-12)

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. {9} Ye are cursed with a curse: for ye have robbed me, even this whole nation. {10} Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. {11} And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. {12} And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts.

Other

(Gen 14:18-20)

And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. {19} And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: {20} And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.

(2 Chr 31:11-12)

Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them, {12} And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.

(Neh 12:44)

And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.

(Amos 4:4-5)

Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years: {5} And offer a sacrifice of thanksgiving with leaven, and proclaim and publish the free offerings: for this liketh you, O ye children of Israel, saith the Lord GOD.

(Ezek 45:10-16)

Ye shall have just balances, and a just ephah, and a just bath. {11} The ephah and the bath shall be of one measure, that the bath may contain the tenth part of an homer, and the ephah the tenth part of an homer: the measure thereof shall be after the homer. {12} And the shekel shall be twenty gerahs: twenty shekels, five and twenty shekels, fifteen shekels, shall be your maneh. {13} This is the oblation that ye shall offer; the sixth part of an ephah of an homer of wheat, and ye shall give the sixth part of an ephah of an homer of barley: {14} Concerning the ordinance of oil, the bath of oil, ye shall offer the tenth part of a bath out of the cor, which is an homer of ten baths; for ten baths are an homer: {15} And one lamb out of the flock, out of two hundred, out of the fat pastures of Israel; for a meat offering, and for a burnt offering, and for peace offerings, to make reconciliation for them, saith the Lord GOD. {16} All the people of the land shall give this oblation for the prince in Israel.

(Luke 18:11-12)

The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. {12} I fast twice in the week, I give tithes of all that I possess.

(Heb 7:4-10)

Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. {5} And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: {6} But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. {7} And without all contradiction the less is blessed of the better. {8} And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. {9} And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. {10} For he was yet in the loins of his father, when Melchisedec met him.


Todd Elder is a believer in the Messiah who wants to help people understand Scripture and know the message of Salvation. For more
topics from the Statements of Doctrine series, please visit my website at http://www.exploringsalvation.info and look under 'Resources'.

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